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The word “salary” used to mean “a sum of money given to Roman soldiers to enable them
A.extension
B.restriction
C.degeneration
D.elevation
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A.extension
B.restriction
C.degeneration
D.elevation
There is “u” and “s” in the word “us”.
A.a…a
B.a…an
C.an…a
D.an…an
(a) Mr Xu, a domestic Chinese, is a designer. He is considering the following four options:
Option A: Joining Delta Ltd as a manager with a monthly salary of RMB40,000 and an annual bonus of RMB100,000 payable in December each year.
Option B: Providing services to Delta Ltd as a consultant for a consultancy fee of RMB50,000 per month.
Option C: Setting up his own sole proprietorship. He will pay himself a monthly salary of RMB20,000 from this sole proprietorship. For 2014 the net profit of the sole proprietorship after charging Mr Xu’s salary is expected to be RMB420,000.
Option D: Setting up a limited company, Xupa Ltd. He will pay himself a monthly salary of RMB20,000 from Xupa Ltd. For 2014 the net profit of the company after charging Mr Xu’s salary is expected to be RMB420,000. Xupa Ltd will pay enterprise income tax at the rate of 25% and distribute all of its profit after tax to its shareholder, Mr Xu, as a dividend.
Required:
Calculate the individual income tax (IIT) payable by Mr Xu for 2014 under each of the four options.
Note: Ignore value added tax and business tax. (10 marks)
(b) State, giving reasons, whether the following persons will be subject to individual income tax in China on their worldwide income in 2014:
(1) Ms Wang has her household in Xiamen and holds a China identity card. She has been studying in Australia since 2010 and has not returned to China for the last six years, including in 2014.
(2) Mr Beth is a US citizen, who has lived in China working for a non-government organisation since 2010. He has not travelled outside China for the last six years, including in 2014.
(3) Ms Ruth is an Australian citizen. She travelled to China and stayed in China for a total of 250 days in 2014. (5 marks)
The author of the passage advises us to do all the following EXCEPT______.
A. we should think before, while and after we read a passage
B. we'd better look up every new word in a dictionary
C. we should learn to guess the meanings of new words
D. the clues in a passage should be made use of
What is the main idea of this passage?
A.The telephone has helped to save people from illness and fire.
B.The telephone has helped to prevent wars and conflicts.
C.The telephone has made the modern city neither better nor worse.
D.The telephone has had positive as well as negative effects on us.
"If your computer is down, just write me out a ticket."
"I can't write you out a ticket. The computer is the only one allowed to do so."
I looked down on the computer and every passenger was just standing there staring at the black screen. Then I asked her, "What do all you people do?'
"We give the computer the information about your trip, and then it tells us whether you can fly with us or not."
"So when it goes down, you go down with it."
"That's good, sir. '
"How long will the computer be down?" I wanted to know.
"I have no idea. There's no way we can find out without asking the computer."
After the girl told me they had no backup (备用) computer, I said. "Let's forget the computer. What about your planes? They're still flying, aren't they?"
"I wouldn't know," she said, pointing at the dark screen. "Only 'IT'knows. 'It'can't tell me.
By this time there were quite a few people standing in lines. The word soon spread to other travelers that the computer was down. Some people started to cry and still others kicked their luggage.
The best title for the article is______.
A.When the Computer Is Down
B.How to buy a ticket
C.The Computer of the Airport
D.Asking the Computer
For many of us summer is a special time for forming new friendships. Today millions of Americans vacation abroad, and they go not only to see new sights but also with the hope of meeting new people. No one really expects a vacation trip to produce a close friend, but the beginning of a friendship is possible.
The word "friend" can be applied to a wide range of relationships—to someone one has known for a few weeks in a new place, to a fellow worker, to a childhood playmate, to a man or woman, to a trusted confidant (知己) .
The reasons why many Americans move from place to place are as follows except______.
A.saving money
B.getting a better job
C.going to college
D.finding a place to spend the rest of the life
The question of salary increase will __ at the next general meeting.
A.come off
B.come up
C.come to
D.come through
The technology consultant may NOT have a salary of ______.A.$ 45,000 B.$ 60,000C.$ 50,000 D.$ 40,500